Borough of Ohiopyle – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Ohiopyle, Pennsylvania, for January 1, 2022, to December 31, 2023, certifying that the Forms MS-965 with Adjustments comply with necessary criteria. The audit followed standards from the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards to ensure accuracy and adherence to regulations. The auditors found that the forms present the necessary information accurately and identified no significant weaknesses in internal control, though they note that some may exist. However, a recurring compliance issue was noted: the absence of a complete record of Borough Council meeting minutes. The purpose of this report is to ensure funds are used according to regulations related to the Liquid Fuels Tax Municipal Allocation Law, supporting road and bridge maintenance within the municipality. The report concludes that it is not suitable for other purposes.